Purpose: This paper includes a systematic and bibliometric review of research products that address risk culture published between 1996 and 2019. Design/methodology/approach: The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) protocol has been followed for the...

The article aims to investigate whether and how in the European Union (EU), the burst of the 2008 financial crisis affected misrepresentation of financial information due to earnings management. By analysing a sample of 11 844 firm-year observations listed in the EU over the period 2006-2012, an...

This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the International Accounting Standards Board (IASB) standards. This topic, which has already been...

In this paper, we investigate the relation between the different accounting treatments of R&D expenditures and the risk of the entity in order to identify under which treatment insiders are more likely to carry out earnings management. By analysing the R&D investment strategies of a sample of...

The IAS/IFRS compliant groups have been disclosing comprehensive income since 2009, when the IAS 1-revised became effective. This paper aims to investigate the value relevance of comprehensive income and its components in European banks and other financial institutions. The research has been...

This paper investigates the relative and the incremental value relevance of Comprehensive Income (CI) and Other Comprehensive Income (OCI) across European countries after the mandatory adoption of the IASB standards. This topic, which has already been analyzed in other countries, drew the...